Month January February equipment loaded or unloaded) 2,700 Units of Activity (hundreds of pounds of Material Handling Department Costs $12,600 2,500 12,200 March 2,200 11,700 April 1,900 11,100 May June 3,100 12,000 3,300 13,900 July 2,900 12,900 August 2,700 12,300 September 3,500 13,200 October 2,000 11,500 November 2,100 12,250 December 2,300 12,250